An attestation engagement is one in which a CPA is engaged to:. A. Testify as an expert witness in accounting, auditing, or tax matters, given certain stipulated facts.
B. Provide tax advice or prepare a tax return based on financial information the CPA has not audited or reviewed.
C. Assemble pro forma financial statements based on the representations of the entity's management without expressing any assurance.
D. Issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party.

D. Issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party.

Explanation:

An attestation engagement which could also reffered to as assertion- based engagement could be explained as a situation wheryby a third party is allowed to evaluate a subject matter by the clients.

It should be noted that CPA is engaged to: Issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party.

statement of owner"s equity;

answer; proclamation of 1763;